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Restatement of Previously Issued Consolidated Financial Statements (Tables) | 3 Months Ended
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Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract] |
Restatement Reconciliation Tables | In the following tables, we have presented a reconciliation of our condensed consolidated balance sheets, statements of operations, and cash flows as previously reported for these prior periods to the restated and revised amounts. Financial statement line items and subtotals that were not impacted by the restatement adjustments have been omitted for enhanced clarity. Summary of Restatement - Consolidated Balance Sheets
| As of March 31, 2023 |  |
(In thousands) | As Previously Reported |  | Restatement Adjustments |  | As Restated |  |  |  |  |  |
Loans payable, net, current | $ | 790 |  |  | $ | 194 |  |  | $ | 984 |  |  |  |  |  |  |
Total current liabilities | 18,084 |  |  | 194 |  |  | 18,278 |  |  |  |  |  |  |
Loans payable, net, noncurrent | 8,260 |  |  | 23,153 |  |  | 31,413 |  |  |  |  |  |  |
Total liabilities | 34,772 |  |  | 23,347 |  |  | 58,119 |  |  |  |  |  |  |
Accumulated deficit | (401,405) |  |  | (23,347) |  |  | (424,752) |  |  |  |  |  |  |
Total stockholders' deficit | (7,313) |  |  | (23,347) |  |  | (30,660) |  |  |  |  |  |  |
Total liabilities and stockholders’ deficit | 27,459 |  |  | — |  |  | 27,459 |  |  |  |  |  |  |
Summary of Restatement - Consolidated Statements of Operations
| Three Months Ended March 31,
| 2023 |  | 2022
(In thousands, except share and per share data) | As Previously Reported |  | Restatement Adjustments |  | As Restated |  | As Previously Reported |  | Restatement Adjustments |  | As Restated
Loss from operations | $ | (24,690) |  |  | $ | — |  |  | $ | (24,690) |  |  | $ | (10,951) |  |  | $ | — |  |  | $ | (10,951) |
Other income (expense), net: |  |  |  |  |  |  |  |  |  |  |
Interest expense | (454) |  |  | 242 |  |  | (212) |  |  | (525) |  |  | 462 |  |  | (63) |
Other expense, net | (102) |  |  | (40) |  |  | (142) |  |  | (181) |  |  | (358) |  |  | (539) |
Total other income (expense), net | 82 |  |  | 202 |  |  | 284 |  |  | (706) |  |  | 104 |  |  | (602) |
Net loss | (24,608) |  |  | 202 |  |  | (24,406) |  |  | (11,657) |  |  | 104 |  |  | (11,553) |
Net loss per share, basic and diluted | (0.20) |  |  | — |  |  | (0.20) |  |  | (0.09) |  |  | — |  |  | (0.09) |
Weighted-average shares used in computing net loss per share, basic and diluted | 123,144,097 |  |  | — |  |  | 123,144,097 |  |  | 125,385,841 |  |  | — |  |  | 125,385,841 |
Net comprehensive loss | (24,627) |  |  | 202 |  |  | (24,425) |  |  | (11,727) |  |  | 104 |  |  | (11,623) |
Summary of Restatement - Consolidated Statements of Cash Flows
| Three Months Ended March 31,
| 2023 |  | 2022
(In thousands) | As Previously Reported |  | Restatement Adjustments |  | As Restated |  | As Previously Reported |  | Restatement Adjustments |  | As Restated
Net loss | $ | (24,608) |  |  | $ | 202 |  |  | $ | (24,406) |  |  | $ | (11,657) |  |  | $ | 104 |  |  | $ | (11,553) |
Adjustments to reconcile net loss to cash used in operating activities: |  |  |  |  |  |  |  |  |  |  |
Non-cash interest expense | 437 |  |  | (242) |  |  | 195 |  |  | 525 |  |  | (462) |  |  | 63 |
Other non-cash activities | 44 |  |  | 40 |  |  | 84 |  |  | 527 |  |  | 358 |  |  | 885 |
Net cash used in operating activities | (13,574) |  |  | — |  |  | (13,574) |  |  | (9,509) |  |  | — |  |  | (9,509) |
Net cash used in investing activities | (76) |  |  | — |  |  | (76) |  |  | (144) |  |  | — |  |  | (144) |
Net cash provided by financing activities | 15,592 |  |  | — |  |  | 15,592 |  |  | 17,872 |  |  | — |  |  | 17,872 |
Effect of exchange rate changes on cash and cash equivalents | (19) |  |  | — |  |  | (19) |  |  | (41) |  |  | — |  |  | (41) |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9 + Details
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